32 V.S.A. § 7306 — No apportionment between temporary and remainder interests

No interest in income and no estate for years or for life or other temporary interest
in any property or fund shall be subject to apportionment as between the temporary
interest and the remainder. The tax on the temporary interest and the tax, if any,
on the remainder shall be chargeable against the corpus of the property or funds subject
to the temporary interest and remainder. (